| TANNER MEDICAL CENTER GROUP RETURN | $259,426,093 | $258,265,016 |
| TIFT REGIONAL HEALTH SYSTEM INC | $272,400,963 | $257,448,486 |
| HOUSTON HOSPITALS INC | $263,171,254 | $253,051,654 |
| NORTH GEORGIA ELECTRIC MEMBERSHIP CORPORATION | $251,615,435 | $251,615,435 |
| SUNTRUST BANKS INC EMPLOYEE WELFARE TRUST | $211,508,210 | $249,969,662 |
| HEALTH SCHOLARSHIPS INC | $252,984,379 | $247,890,435 |
| DELTA COMMUNITY CREDIT UNION | $309,453,420 | $240,571,807 |
| NORTHEAST GEORGIA PHYSICIANS GROUP INC | $202,961,239 | $235,111,093 |
| ST MARYS HEALTH CARE SYSTEM INC | $239,430,533 | $227,933,106 |
| FLINT ELECTRIC MEMBERSHIP CORPORATION | $225,580,479 | $225,580,479 |
| GSMA LTD | $127,576,103 | $217,160,748 |
| DELTA PILOTS DISABILITY | $73,405,921 | $211,606,177 |
| NORTHEAST GEORGIA HEALTH SYSTEM INC | $180,908,326 | $204,015,656 |
| SNAPPING SHOALS ELECTRIC MEMBERSHIP CORPORATION | $201,568,429 | $201,568,429 |
| GEORGIA ENERGY COOPERATIVE | $194,763,477 | $194,763,477 |
| WEST GEORGIA MEDICAL CENTER INC | $223,575,283 | $188,781,040 |
| COWETA-FAYETTE EMC | $188,539,323 | $186,347,445 |
| PHOEBE PHYSICIAN GROUP INC | $185,585,952 | $185,585,952 |
| WELLSTAR NORTH FULTON HOSPITAL | $197,628,624 | $179,345,373 |
| PIEDMONT HEALTHCARE INC | $177,716,027 | $178,641,260 |
| ADVENTIST HEALTH SYSTEM GEORGIA INC | $189,576,314 | $176,339,875 |
| PIEDMONT ROCKDALE HOSPITAL | $174,296,432 | $172,172,378 |
| PAULDING MEDICAL CENTER INC | $207,360,190 | $170,314,971 |
| AU MEDICAL ASSOCIATES INC | $145,298,033 | $168,994,476 |
| MOREHOUSE SCHOOL OF MEDICINE | $156,540,633 | $162,675,900 |